Distribution for Corporate Entities: Mechanics and Key Considerations under Luxembourg Law - 2026

• Scope of the 1915 Law
• Company types covered (S.à r.l. and S.A.)

2.   Equity Distributions

• Ordinary and interim dividends
• Share buybacks (with and without cancellation)
• Share redemptions & capital reductions
• Share premium repayments
• Article 115 repayments

3.    Debt‑Related Distributions

• Repayment of intra‑group interest‑bearing and interest‑free loans
• Transfer pricing considerations
• Solvency and corporate law constraints

4.    Hidden Distributions

• Legal and tax framework
• Common examples and risk indicators
• How to identify and mitigate risks

5.    Corporate Approvals, Documentation & Best Practices

• Approval matrices for S.à r.l.s and S.A.s
• Required financial statements and solvency tests
• Board procedures and shareholder resolutions
• Sequencing, RCS filings, and notarial requirements

6.    Tax Considerations

• Withholding tax
• Participation exemption
• Capital vs. income characterization
• Anti‑abuse rules

7.     Case Studies & Practical Pitfalls

• Illegal distributions
• Inadequate documentation
• Creditor protection mechanisms

8.       Q&A Session

Why attend this training?

This training provides a comprehensive, practice‑oriented overview of distribution mechanisms available to Luxembourg corporate entities. Participants will gain a clear understanding of the legal, governance, and tax requirements governing dividends, share buybacks, capital reductions, loan repayments, and other distribution methods used in corporate structuring.

Through concrete examples, approval matrices, and step‑by‑step processes, the session equips practitioners with the tools to navigate complex corporate transactions, avoid illegal distributions, and ensure full compliance with the 1915 Law and Luxembourg tax regulations.

Whether you work in legal, corporate services, accounting, or governance, this session will help you identify the most efficient distribution routes, mitigate risks, and strengthen your ability to advise on or execute distribution‑related corporate actions.

Target Audience

This training is designed for:

• Corporate secretaries and governance professionals
• Legal counsel (in‑house and external)
• Tax advisors and structuring specialists
• Corporate administrators and accountants
• Board members and senior managers involved in corporate decisions
• Anyone working with Luxembourg S.à r.l. and S.A. structures

No prior advanced knowledge of corporate law is required, but basic familiarity with corporate governance concepts is helpful.

Who are the experts?

Laurie-Anne Takerkart

Company Secretary Senior Manager – Legal Specialist Lead, Alter Domus

Laurie-Anne is an accomplished professional with rich experience in building and scaling high-performing legal departments, embedding legal insight into business strategy, and ensuring full compliance with regulatory frameworks. Expert in fund structuring, drafting and negotiating LPAs, constitutional documents and intra-group agreements, and driving end-to-end fund lifecycle approvals. Well-versed in delivering technical and sound judgment on complex corporate, M&A, and regulatory matters, whilst managing stakeholder expectations. Skilled in defining KPIs, mentoring legal teams, streamlining workflows, and integrating legal risk management with client-development and service-onboarding initiatives to support sustainable growth.

Yashveen Sookhur

Yashveen Sookhur is a Fund Legal and Company Secretary Manager with a strong background in fund administration, legal oversight and governance practices in Luxembourg. He is involved in a broad range of responsibilities, including drafting legal documentation, preparing governance materials, leading meetings and supporting cross functional activities, giving him a practical understanding of how legal, regulatory and operational requirements align in day to day fund management. He manages teams made up of individuals from diverse backgrounds and experience levels, fostering a